Tax Sale & Excess Proceeds

• Prospective purchasers will be asked to register via the Internet. Each registered bidder will receive an identification number, which the bidder must have in order to participate. All parcels will be sold by asset number and in the order listed. Minimum bids will be as stated per parcel and each raise will be in increments of at least $100 until sold.
• The descriptions provided are based on the official records of the Fresno County Assessor-Recorder's Office. The property to be sold may be approximately located from maps, such as those provided at the Internet Auction Service Provider’s website.
• Any personal property, such as a mobile home or equipment located on the property, is not a part of the sale.
• The right of redemption by a party of interest or former owner terminates at the close of business (5:00 p.m.) on the last business day before the date of the sale. Properties removed from the sale will be so indicated on the Internet Auction Service Provider’s website.
• Prospective purchasers are urged to examine the title, location and desirability of the properties available to their own satisfaction prior to the sale. All properties are sold as is. The County of Fresno makes no guarantee, expressed or implied, relative to the title, location or condition of the properties for sale. The County of Fresno and its employees acting in their official capacity are not liable for any known or unknown conditions of the property.
• All property taxes currently due will be paid from the proceeds of the sale. Please Note: Prospective purchasers are advised that some assessments that are levied by agencies or offices other than the Treasurer-Tax Collector may still be outstanding after the tax sale. In addition, the I.R.S. has the option of redeeming, up until 120 days after the sale, any property on which there is an I.R.S. lien recorded.
• Notice of Contaminated / Possible Contaminated Properties: The Internet Auction Service Provider’s website might identify some properties as contaminated, and might also provide the name and address of the agency where information about the contamination may be reviewed. All property is offered and sold as is. The County of Fresno and its employees acting in their official capacity are not liable for any known or unknown conditions of the property. Prior to bidding, you should contact your attorney regarding the possible purchase of contaminated properties.
• The tax sale information may continue to be updated until the day of the sale. Please read all due diligence materials and check the spreadsheets for updates. The County of Fresno and its employees acting in their official capacity are not liable for any known or unknown conditions of the property.
• The successful bidder may take possession of the property after the tax deed to purchaser has been recorded. Most title companies will not insure title on properties sold at public auction for at least one (1) year after the tax deed has been recorded. Legal action to challenge a tax sale may only be commenced in court if the person commencing the proceeding first petitions the Fresno County Board of Supervisors to rescind the sale within one (1) year of the tax recording date.
• A California documentary transfer tax will be added to, and collected with, the full purchase price. This tax is calculated at the rate of $.55 for each $500.00 or fractional part thereof, if the purchase price exceeds $100.00.
• Payment in full by wire transfer or cashier’s check (made payable to Bid4Assets), will be required within 4 business days of the close of the auction. No business checks, personal checks or credit cards will be accepted. Payments in excess of the purchase price will be refunded by mail within 30 days.
• Successful bidders will be required to submit their deed information to Internet Auction Service Provider by March 16, 2022 indicating how they want their new property to be conveyed. The deed will be mailed to the purchaser after recording, usually within eight to twelve weeks. This deed conveys all right, title, and interest to the property in accordance with the provisions of Revenue and Taxation Code section 3712.
• Only a successful bidder has the opportunity to purchase Fresno County assets. If the successful bidder defaults, under California State Law, Fresno County cannot resort to the second highest bidder. If the payment policy is not adhered to, the bid deposit will be forfeited to the County and the successful bidder may be banned from future sales for 5 years.
• Research Before You Invest! The sale of these properties should not, in any way, be equated to real estate sales by licensed salesmen, brokers and realtors. The Fresno County Auditor-Controller/Treasurer-Tax Collector cannot guarantee the condition of the property nor assume any responsibility for conformance to codes, permits or zoning ordinances. You should inspect the property before investing. The burden is on the purchaser to thoroughly research, before the sale, any matters relevant to his or her decision to purchase, rather than on the county, whose sole interest is the recovery of back taxes.
• It is recommended that bidders consult with the Zoning Department of any city within which a particular parcel lies. Tax-defaulted property will be sold as is. The County and its employees acting in their official capacity are not liable for any known or unknown conditions of the property.
• Should the successful purchaser desire a survey of the property, it will be at the purchaser's own initiative and expense. No warranty is made by the County, either expressed or implied, relative to the usability, the ground location, or property lines of the properties. The County and its employees acting in their official capacity are not liable for any known or unknown conditions of the property. The exact location, desirability, and usefulness of the properties must be determined by the prospective purchaser.
• The County assumes no liability for any other possible liens, encumbrances or easements, recorded or not recorded. The County and its employees acting in their official capacity are not liable for any known or unknown conditions of the property. When property is sold at public auction on which the IRS holds a tax lien, the United States has the right of redemption for 120 days from the date of such sale (Cal. Rev. & Tax. Code, § 3712(g) and 26 U.S.C. § 7425(d)). The IRS will pay the actual amount paid for the property by the bidder, plus interest at 6% per annum from the date of sale, plus the expenses of sale that exceed any income received from the property.
• All sales are final.

If you consider yourself to be a party of interest (as defined below) related to specific property that has been sold at Public Auction, you may complete a claim form and state the basis for your status as a party of interest.

California Revenue and Taxation Code Section 4675 defines parties of interest in part as (paraphrased). Parties of interest and their order of priority are:

(a) First, lienholders of record prior to the recordation of the tax deed to the purchaser in the order of their priority, and,

(b) Then, any person with title of record to all of any portion of that property prior to the recordation of the tax deed to the purchaser.

The law protects parties of interest by requiring that any assignment, to another person, of the right to claim excess proceeds, can be made only by means of a dated, written document. The document must specifically state that the right to claim excess proceeds is being assigned, and that each party to the transaction has informed the other of the value of the right being assigned and that the party of interest has been advised of his or her right to file a claim for the excess proceeds on his or her own behalf. In addition, Fresno County requires the document to be notarized and requires a copy of a photo identification card for both the assignee and the assignor.

The law requires that a claim be filed within one year of the date of the Tax Collector's recording of the deed to the purchaser. By law, we cannot accept claims after one year from the recorded date, nor can we begin processing of claims until one year has passed from the same date.

The Tax Collector will submit a recommendation to the Board of Supervisors regarding the disposition of the excess proceeds. If the Board's review results in the approval of the claim, a county check will be issued in payment. However, the law does not allow the issuing of the check prior to 90 days following the action taken by the Board of Supervisors.